Module: PYNL | Molga: 10 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | AOW/WIA/WW contributions, Loonheffing payroll tax, WKR work-cost |
Tax | Box 1 Loonheffing progressive rates |
Key Feature | Loonheffing & WKR (Work-Cost Scheme) |
Pay Frequency | Monthly |
Banks | ING, ABN AMRO, Rabobank |
Netherlands-Specific Highlights
WKR (Werkkostenregeling):
- Exempt allowances free space: 1.7% of wage bill up to EUR 400K, 1.18% above
- Discretionary budget (vrije ruimte) tracking in ECP
- Taxable benefits above free space: 80% final levy by employer
Loonheffing korting (tax credits):
- Arbeidskorting (employment tax credit): income-dependent, max EUR 5,414 (2024)
- Algemene heffingskorting (general tax credit): income-tapered
- Configure tax credit application per employee declaration
Chapter 5.5: Loonaangifte: monthly/4-weekly payroll tax return to Belastingdienst; Digipoort submission; Jaaropgave: annual income statement to employees by February 1; WKR final levy (eindheffing) declaration in March; 30%-ruling for expats: configure partial non-residency tax treatment